Court Upholds Correct Availment of CENVAT Credit Based on Valid Invoices; Order Challenging Credit is Overturned.

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....Clandestine Removal - availment of irregular CENVAT Credit - duty paying documents - the documents as that of invoices, gate registers, raw material registers, GRs and ledger account as have been relied upon by the appellants, since the stage of filing of reply to the show cause notice. The goods mentioned in the invoices were duly been received by the appellants. The invoices were Cenvatable invoices. Accordingly, the credit thereupon is therefore held to have been rightly availed. The order under challenge is therefore, set aside - AT....